This study examined the effect of firm size on the financial performance of listed deposit money banks in Nigeria. The research design utilized was the ex-post facto research design. The population of this study consist of all listed deposit money banks in Nigeria which stands at thirteen (13), as listed in the Nigeria stock exchange in 2020. The sample size of thirteen (13) was arrived at using the census sampling procedure where the entire sample size was selected for the study. Multiply regression analysis was used to analyse the data collected with the aid of STATA 12. The study revealed that there is no significant effect of firm size as measure in (total asset and total revenue) on financial performance of listed deposit money banks in Nigeria. The study therefore, recommended that assets management is very crucial in the management of listed deposit money banks, therefore, should be encouraged so as to identify those assets that are ideal and not effective.

The purpose of the paper is to investigate the relationship between bank size and risk disclosure in Nigeria. Considering the 14 deposit money banks listed on the stock exchange, a partial least squares- structural equation model was run to examine the influence of bank size on the extent of risk disclosure measured through an index based on the information disclosed in their annual reports. Findings from the analysis revealed that bank size has no significant relationship with the risk disclosure of deposit money banks in Nigeria. The possible explanation for such a situation could be that factors other than firm sizes like leverage and others could be responsible for the disclosure of risk-related matters in the deposit money banks in Nigeria. This finding in the banking sector implies that bank size is not important in determining the level of risk disclosure of Deposit money banks in Nigeria. It is therefore recommended that smaller firms should strive hard to increase their capital base by wooing more customers that will be coming with their large assets. Smaller banks may have to engage in radical marketing which is a way of growing their up capital base – wise and as such a position will attract more attention of many different classes of stakeholders such as stockholders.

The purpose of the paper is to investigate the relationship between Normative influence and risk disclosure in Nigeria. Considering the 14 deposit money banks listed on the stock exchange, a partial least squares- structural equation model was run to examine the influence of normative influence on the extent of risk disclosure measured through an index based on the information disclosed in their annual reports. Findings from the analysis revealed that normative influence has a significant relationship with the risk disclosure of deposit money banks in Nigeria. The possible explanation for such a situation could be that, when firms employ well-educated people, they understand the need to be transparent in the discharge of their duties including disclosure decisions. Professionalism enables employees to be able to advise management of the need to be transparent in corporate reporting practice. The implication of such a finding in the banking industry is that normative influence is important in determining the level of risk disclosure of Deposit money banks in Nigeria. It is recommended that banks should employ only professional members of the Institute of Chartered Accountants of Nigeria, Association of National Accountants of Nigeria, Chartered Institute of Bankers, for all their administrative positions so that a high level of objectivity would be achieved in the discharge of their duties including risk disclosure. Other, non-professionals could be employed for other lower posts who always take their directives from the administrative officers.

Reporting environmental/natural capital and its effect on corporate profitability is a contemporary global corporate reporting issue following emphasis on green economy and reporting framework. This study was carried out to investigate the effect of environmental/natural capital reporting on profitability of manufacturing companies in Nigeria. Twenty three (23) firms engaged in industrial and natural resources processing were selected for the study. Ex-post facto research design was adopted in the study involving generation of data from the annual reports of these firms using content analysis checklist. The study period was from 2009 to 2018. The environmental/natural capital index (scores) were generated using 7 items in line with International Initiative on Integrated Reporting Council (IIRC). Data obtained were analysed using descriptive and simple linear regression of the ordinary least squares (OLS) technique. The profitability of manufacturing firms was proxy by Return on Assets (ROA). Results revealed environmental/natural capital reporting (ER) have significant negative effect on ROA; most of the studied companies have not engaged in the reporting of environmental/natural capital with an average reporting index of less than 5%. The regression coefficient were (ß = 0.168, SE = 0.598, t-cal = -2.222, p-value = 0.027, p-< 0.05). it was concluded and recommended in line with global best practices, regulatory agencies in Nigeria issue reporting standards that would make reporting of all sustainable capital items and particularly environment/natural capital mandatory.

Universities by nature are to operate in a fully autonomous system. University autonomy is a principle upon which the university system normally operates and through which operational stability and actualization of goals of the university education are achieved. When autonomy is enthroned in the right perspective, it then facilitates academic freedom and accountability (NOUN, 2012). Unfortunately, public universities in Nigeria are politically influenced and their autonomy is not guaranteed. This paper examined the effects of political influence in the administration of public universities in Nigeria. The paper concludes that political influence is manifested in the administration of public tertiary institutions in the following ways: employment/recruitment of staff, the appointment of school administrators (VCs, Bursar, and Registrar), planning and establishment of public universities, location of universities, appointment of council members, expansion of National Universities Commission powers and admission of students into the various public universities. The paper also identified corruption, overconcentration of public universities, poor leadership, uneven development of public universities, and poor ranking of public universities as effects of political influence on the administration of Nigerian public universities.